Adventure Elements provides outdoor activities including ropes courses, rock climbing, and zip-lining. The company offers a unique experience for team building activities, camps for youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2020. No. Account 201 Accounts payable and accrued liabilities 103 Accounts receivable 168 Accumulated depreciation, equipment Debit Credit $ 5,150 $ 5,150 6,200 300 Becky Brenner, capital 44,100 301 Becky Brenner, withdrawals 39,400 101 Cash 12,150 194 Copyright 11,200 167 Equipment 23,200 633 Insurance expense 2,470 623 Interest expense 505 141 Notes receivable, due January 1, 2023 19,600 250 Long-term notes payable 26,800 610 Rent expense 11,150 402 Revenues 89,960 126 Supplies 365 637 Supplies expense 1,810 652 203 688 612 Telephone expense Unearned revenues Utilities expense Wages expense 2,250 12,800 2,560 53,200 Totals $185,010 $185,010